BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
XXXXX ) Appeal No. 91-0810
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.
The Petitioner incurred penalty and interest on her XXXXX individual income tax return.
Upon earlier request, the penalties were waived, but the interest was not waived. The letter which was sent to Petitioner from the Tax Commission indicated that interest had been calculated to XXXXX, whereas, the Petitioner paid all taxes which were due on XXXXX.
It cannot be determined from the file whether the Petitioner was in fact charged any interest between XXXXX, and XXXXX. However, to the extent that interest may have been charged for said time period, it should not have been charged.
DECISION AND ORDER
Based upon the foregoing, to the extent that any interest was charged to the Petitioner from and after XXXXX, it is hereby waived. Interest incurred prior to XXXXX, is not waived. It is so ordered.
DATED this 19 day of July, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes